Property Tax

Drop Off Locations

The following sites will be available for you to drop off your tax payment envelope. No postage is required. Look for the Jefferson County Sheriff’s Office dropbox.

Downtown Sheriff’s Office

531 Court Place
Fiscal Court Building
(Just inside the main door)
Hours: 24hrs a day, 7 days a week

Dixie Branch

County Clerk's Office
4919-F Dixie Highway
Kroger Shopping Center
Hours: 8:30 to 4:30 T, W, Th, F
Extended hours: 8:30 to 6:30 Monday

Fairdale Branch

County Clerk's Office
10616 West Manslick Road
Fairdale Playtorium
Hours: 8:30 to 4:30 M, W, Th, F
Extended hours: 8:30 to 6:30 Tuesday

Highview Branch

County Clerk's Office
7813 Beulah Church Road
Beulah Church Shopping Center
Hours: 8:30 to 4:30 T, W, Th, F
Extended hours: 8:30 to 6:30 Monday

East Branch

County Clerk's Office
12312-A Shelbyville Road
Middletown Plaza
Hours: 8:30 to 4:30 T, W, Th, F
Extended hours: 8:30 to 6:30 Monday

Westport Branch

County Clerk's Office
9451 Westport Road, Suite 117
Hours: 8:30 to 4:30 M, T, Th, F
Extended hours: 8:30 to 6:30 Wednesday

November 1st to April 15th

The Jefferson County Sheriff’s Office will accept partial payments on current year property tax bills during the period that they are collecting the tax bills.

After April 15th.

The current year tax bills are transferred to the Jefferson County Clerk for collection and you would need to contact the Jefferson County Attorney’s Office concerning your eligibility to enter into a payment plan with their office.

The property owner is legally responsible for ensuring that the tax bill is paid. If there is notice on your bill that your mortgage company will be paying the taxes and the mortgage company listed on your tax bill maintains an escrow account for the payment of your taxes, you may assume that the mortgage company will use your escrow account to pay the tax bill.

If you are unsure if the mortgage company indicated on the bill is responsible for paying your tax bill, please contact your mortgage company and inquire.

We will accept a single check as payment for multiple bills. Please make sure you enclose tax bill payment stubs for all bills which you are paying or provide copies of a tax bill(s) printed from our website at the Property Tax Search Page

Also please verify that your check total equals the total amount due for all of your bills to avoid delays in processing.

Your canceled check or money order stub will be your receipt.

If you are paying your tax bill in-person at the Jefferson County Sheriff’s Office, you will receive a receipt at the time of your payment.

You also have the ability to print a current year tax bill showing the amount paid and the payment date from the Property Tax Search Page

The name and address on your property tax bill is provided to the Sheriff’s Office by the Jefferson County Property Valuation Administrator prior to the current year tax bills being printed. If a property was sold, there may have been insufficient time to update the owner’s name and address prior to the tax roll being prepared.

The name and address on the official tax roll can not be changed for the current year. You will need to pay the tax bill as listed.

If you want to change your mailing address for next year's tax bill you will need to complete a change of address form found on the PVA website and mail the completed form to the PVA office.

Tax bills for real property are sent to the owner of record as of January 1, or the current owner, as shown in the records of the Property Valuation Administrator at the time the tax rolls were prepared.

The seller usually pays a pro-rated tax at the closing for the portion of the year they owned the property. The buyer is then responsible to pay the entire tax bill amount. If you receive a bill for a property you have bought or sold and are uncertain as to your responsibility for the bill, please review your settlement statement or contact your closing agent for further information.

If you have received the tax bill and determine the other party is responsible for the taxes, please forward the tax bill or contact our Tax Department at (502) 574-5479 and request that a copy of the tax bill be mailed to the other party.

If you have not received a tax bill and you are responsible for the payment, you may print a tax bill from our website or contact our office: Tax Department (502) 574-5479 and request a copy of the tax bills be mailed to you.

Note: Failure to receive a tax bill does not relieve the property owner of the obligation to pay the tax bill nor does it waive the penalties and fees for late payment.

The face value amount of your tax bill is determined by taking the assessed value of your property, less any exemptions, and multiplying this value by the tax rate for the applicable taxing districts or property type.

Please view tax rates on the Property Tax Rate information page

The assessed value of your real property on which your tax bill is based is determined by the Jefferson County Property Valuation Administrator. By statute, the amount is the fair cash value as of January 1st of the current tax year.

Please contact the Property Valuation Administrator should you have any questions regarding the assessed value of your property.

Homestead or disability exemptions reduce the taxable value (and accordingly the tax amount due) for a home that you own and within which you live if you are 65 years of age or older or if you are totally disabled. Please note that exemptions will reduce your tax liability but will not eliminate your tax bill completely unless your home’s assessed value is less than the exemption amount.

For further information on eligibility or the application process for an exemption, please contact the Jefferson County Property Valuation Administrator.

Please visit the property tax rates page to learn about real property tax rates or tangible property tax rates. Your property type or location determines the exact tax rate to be applied to your property. The Jefferson County Sheriff’s Office collects taxes on behalf of the following taxing jurisdictions:

• Commonwealth of Kentucky
• Jefferson County Board of Education
• Louisville/Jefferson County Metro Government
• Louisville/Jefferson County Urban-Service District
• Louisville Downtown Management District
• Anchorage Fire / Middletown Fire (includes former Eastwood Fire / Harrods Creek Fire / Worthington Fire Protection District)
• Fairdale Fire Protection District
• Fern Creek Fire Protection District (includes former Buechel Fire / Camp Taylor Fire / Highview Fire Protection Districts)
• Jeffersontown Fire / McMahan Fire Protection District
• Okolona Fire Protection District
• Pleasure Ridge Park Fire Protection District (includes former Lake Dreamland Fire Protection District)
• St. Matthews Fire / Lyndon Fire Protection District
• City of Mockingbird Valley

NOTE: Many of the smaller home rule cities within Jefferson County issue and collect separate tax bills. These bills are a separate billing and are in addition to the Jefferson County tax bills that are issued by the Sheriff’s Office. If you live in a home rule city you will need to contact the city office where you live if you have any question concerning their tax rates, tax bills, amounts due or services. For more information visit: https://jeffersonpva.ky.gov/satellite-cities/"

Upon notice that a check has been dishonored by the issuer’s financial institution, the tax bill will be unpaid. Reimbursement for returned checks must be made by cash or certified check and will be processed in the applicable collection period, possibly resulting in additional penalties and interest.

A $45.00 processing fee for each check returned will also be due the Jefferson County Sheriff’s Office.

At the close of business day on April 15, 2024 all delinquent 2023 tax bills will be transferred to the Jefferson County Clerk for further collection proceedings. Once transferred various penalties, fees and interest at 1% per month are added to the total amount due. All payments due on delinquent bills are required to be remitted to the clerk's office.

Note: If delinquent amounts are not paid the tax bill may be subject to being purchased by a third party purchaser.

Pursuant to statute, the Sheriff's Office only collects current year real estate and business property taxes. For prior year(s) delinquent tax amounts, please contact the Jefferson County Clerk’s Office.

The Jefferson County Clerk’s Office conducts a tax lien sale each summer for the previous year’s delinquent tax bills. Any bill not sold remains available for purchase from the Clerk throughout the year.

Please contact the Clerk or go to their website for information on delinquent property tax inquiries, amounts due, payment instructions or the purchasing of certificate of delinquencies.

Note: Purchase of a certificate of delinquency by itself does not constitute ownership of a property.

Please visit the Kentucky Department of Revenue website for more information about the process for property assessments, appeals, tax rates and property tax bill collections.

Website: Kentucky Department of Revenue